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Nonprofiteer
← CALIFORNIA MEDICAL ASSOCIATION

Form 990 for tax year 2024

Filed by CALIFORNIA MEDICAL ASSOCIATION.

Totals

Total revenue
$44,495,393
Total expenses
$43,012,544
Contributions and grants received
$17,259,662
Grants paid
$10,826,311
Program service revenue
$18,433,347
Investment income
$28,023
Other revenue
$8,774,361
Total assets, end of year
$45,844,907
Total liabilities, end of year
$39,510,880
Net assets or fund balances, end of year
$6,334,027
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$0

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $1,000,000

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $16,259,662

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Membership Dues

    total $17,627,922 · related or exempt $17,627,922 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Conferences, Seminars, Workshops

    total $128,670 · related or exempt $128,670 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: CME Accreditation

    total $502,471 · related or exempt $502,471 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Affiliate Administrative Fees Revenue

    total $174,284 · related or exempt $938 · unrelated business $173,346 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $28,023 · related or exempt $0 · unrelated business $0 · excluded $28,023

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $1,188,769 · related or exempt $0 · unrelated business $0 · excluded $1,188,769

  • 6a · Gross rents

    real property $328,114 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $328,114 · personal property $0

  • 6d · Net rental income or loss

    total $328,114 · related or exempt $0 · unrelated business $0 · excluded $328,114

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $94,926

  • 10b · Cost of goods sold

    $19,530

  • 10c · Net income from sales of inventory

    total $75,396 · related or exempt $75,396 · unrelated business $0 · excluded $0

  • 11a · Other revenue: Reimbursement of Related Entity Costs

    total $6,849,677 · related or exempt $6,849,677 · unrelated business $0 · excluded $0

  • 11b · Other revenue: Administrative Income

    total $192,192 · related or exempt $155,060 · unrelated business $37,132 · excluded $0

  • 11c · Other revenue: Advertising

    total $50,000 · related or exempt $0 · unrelated business $50,000 · excluded $0

  • 11d · All other revenue

    total $90,213 · related or exempt $90,213 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $7,182,082

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $10,826,311

  • 5 · Compensation of officers, directors and key employees

    total $4,779,781

  • 7 · Other salaries and wages

    total $13,665,558

  • 8 · Pension plan contributions

    total $536,329

  • 9 · Other employee benefits

    total $2,454,821

  • 10 · Payroll taxes

    total $929,273

  • 11b · Fees: legal

    total $446,309

  • 11c · Fees: accounting

    total $60,921

  • 11d · Fees: lobbying

    total $1,820,918

  • 11g · Fees: other

    total $412,383

  • 12 · Advertising and promotion

    total $285,739

  • 13 · Office expenses

    total $958,973

  • 14 · Information technology

    total $286,156

  • 16 · Occupancy

    total $1,377,481

  • 17 · Travel

    total $1,092,022

  • 19 · Conferences, conventions and meetings

    total $1,764,448

  • 21 · Payments to affiliates

    total $429,353

  • 22 · Depreciation, depletion and amortization

    total $464,569

  • 23 · Insurance

    total $192,020

  • 24a · Other expenses: Collection Fees

    total $93,459

  • 24e · All other expenses

    total $135,720

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,937,170 · end of year $9,527,381

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $664,390 · end of year $860,117

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $1,000,000 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $16,477 · end of year $20,607

  • 9 · Prepaid expenses and deferred charges

    beginning of year $851,330 · end of year $917,948

  • 10a · Land, buildings and equipment: cost or other basis

    $6,915,009

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,576,918

  • 10c · Land, buildings and equipment, net

    beginning of year $2,586,545 · end of year $2,338,091

  • 11 · Investments: publicly traded securities

    beginning of year $53,196 · end of year $55,950

  • 12 · Investments: other securities

    beginning of year $5,715,304 · end of year $5,740,592

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $33,239,088 · end of year $26,384,221

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,791,366 · end of year $6,200,754

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $9,271,871 · end of year $16,321,400

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $2,204,571 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $17,937,693 · end of year $16,988,726

  • 27 · Net assets without donor restrictions

    beginning of year $12,032,307 · end of year $5,917,735

  • 28 · Net assets with donor restrictions

    beginning of year $825,692 · end of year $416,292

Mission and programs · 2024

Mission

The California Medical Association, Inc. (CMA) is a voluntary, not-for-profit mutual benefit corporation which promotes the science and art of medicine, the protection of public health, the betterment of the medical profession, and to achieve health equity and justice. CMA serves its members through a comprehensive program of legislative, legal, regulatory, economic and social advocacy and member benefit programs. The value proposition of the organization emphasizes empowering physicians to lead the transformation of the health care system.

Activities or mission (Part I)

For 169 years strong, the California Medical Association has pursued its mission to promote the science and art of medicine, the protection of public health, the betterment of the medical profession, and to achieve health equity and justice.

  • In 2024, CMA won at the ballot box by securing passage of Proposition 35, a historic investment in Medi-Cal that provides the first across-the-board rate increase for physicians and dedicates funding to improve access to care for the millions of seniors, children, low-income families and people with disabilities in our state. Passage of Proposition 1 expanded funding for mental heath and addiction treatment, including investments in the health care workforce. In addition, many physicians were protected from huge tax and fee increases by defeating Measure C in Sacramento.

  • In 2024, CMA focused on codifying physician priorities with more than 115 supported bills signed into law. The organization also stopped 24 opposed bills and 23 problematic ones in the Legislature. Key victories included legislation to: ensure artificial intelligence does not take the place of physicians; provide new tools for health care workers assisting victims of domestic violence and human trafficking; reduce mental health stigma for physicians through changes to the medical board's licensure application; and create parity in penalties for violence against healthcare workers in emergency departments.

  • CMA supported physician practices during a devasting cyberattack that resulted in nationwide outages that threatened the viability of physician practices. CMA successfully advocated for advance payments and interest-free financial resources to keep practice doors open. Additionally, CMA stepped in to stop a Blue Shield modifier 25 policy that would have significantly reduced reimbursement for Evaluation and Management services and created a disincentive for physicians to provide efficient care for unscheduled services. CMA filed a lawsuit against the Department of Managed Health Care for failing to enforce California's prompt payment regulations in implementing SB 510, which resulted in significant delays and reductions in reimbursements.

As filed on the 2024 return.

Listed in Part VII

  • Dustin E Corcoran

    Chief Executive Officer, California Medical Assoc.

    Total calculated
    $1,589,703
    From this org
    $1,484,137
    From related orgs
    $0
    Other
    $105,566
    Hours/week
    35 + 2 related

    Schedule J breakdown matched by us

    Base
    $897,159
    Bonus
    $558,800
    Other
    $28,178
    Deferred
    $43,700
    Nontaxable benefits
    $61,866
    Filer's total
    $1,589,703
  • Jamie Ostroff

    Chief Legal Officer and General Counsel

    Total calculated
    $772,372
    From this org
    $724,851
    From related orgs
    $0
    Other
    $47,521
    Hours/week
    35 + 1 related

    Schedule J breakdown matched by us

    Base
    $629,949
    Bonus
    $90,000
    Other
    $4,902
    Deferred
    $20,700
    Nontaxable benefits
    $26,821
    Filer's total
    $772,372
  • Lance R Lewis

    Chief Operating Officer

    Total calculated
    $735,573
    From this org
    $633,954
    From related orgs
    $0
    Other
    $101,619
    Hours/week
    35 + 2 related

    Schedule J breakdown matched by us

    Base
    $449,463
    Bonus
    $160,000
    Other
    $24,491
    Deferred
    $43,700
    Nontaxable benefits
    $57,919
    Filer's total
    $735,573
  • Stuart Thompson

    Senior Vice President, Government Relations

    Total calculated
    $486,839
    From this org
    $414,988
    From related orgs
    $0
    Other
    $71,851
    Hours/week
    35 + 1 related

    Schedule J breakdown matched by us

    Base
    $359,250
    Bonus
    $55,000
    Other
    $738
    Deferred
    $43,700
    Nontaxable benefits
    $28,151
    Filer's total
    $486,839
  • David T Ford

    CEO, CMA Physician Services Inc

    Total calculated
    $471,695
    From this org
    $422,457
    From related orgs
    $0
    Other
    $49,238
    Hours/week
    1 + 35 related

    Schedule J breakdown matched by us

    Base
    $351,091
    Bonus
    $70,000
    Other
    $1,366
    Deferred
    $20,700
    Nontaxable benefits
    $28,538
    Filer's total
    $471,695
  • Janice Rocco

    Chief of Staff

    Total calculated
    $423,817
    From this org
    $378,340
    From related orgs
    $0
    Other
    $45,477
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $261,126
    Bonus
    $109,500
    Other
    $7,714
    Deferred
    $43,700
    Nontaxable benefits
    $1,777
    Filer's total
    $423,817
  • Jesse Martin

    Chief Strategy Officer, CMA Physician Service Inc.

    Total calculated
    $408,608
    From this org
    $359,331
    From related orgs
    $0
    Other
    $49,277
    Hours/week
    0 + 35 related

    Schedule J breakdown matched by us

    Base
    $299,081
    Bonus
    $59,526
    Other
    $725
    Deferred
    $20,700
    Nontaxable benefits
    $28,577
    Filer's total
    $408,609
  • Guadalupe M Diaz

    CEO, Physicians of Healthy California

    Total calculated
    $402,216
    From this org
    $347,835
    From related orgs
    $0
    Other
    $54,381
    Hours/week
    1 + 35 related

    Schedule J breakdown matched by us

    Base
    $272,044
    Bonus
    $55,723
    Other
    $20,068
    Deferred
    $20,700
    Nontaxable benefits
    $33,681
    Filer's total
    $402,216
  • Sierra Alecia Sanchez

    Chief Strategy Officer

    Total calculated
    $354,668
    From this org
    $307,749
    From related orgs
    $0
    Other
    $46,919
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $246,745
    Bonus
    $60,000
    Other
    $1,004
    Deferred
    $18,556
    Nontaxable benefits
    $28,363
    Filer's total
    $354,668
  • Michael Steenburgh

    VP of Mbrshp Marketing and Component Relations

    Total calculated
    $315,788
    From this org
    $273,131
    From related orgs
    $0
    Other
    $42,657
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $214,514
    Bonus
    $55,000
    Other
    $3,617
    Deferred
    $16,342
    Nontaxable benefits
    $26,315
    Filer's total
    $315,788
  • Michelle Chapanian

    Vice President, Governance

    Total calculated
    $268,738
    From this org
    $216,843
    From related orgs
    $0
    Other
    $51,895
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $191,482
    Bonus
    $25,000
    Other
    $361
    Deferred
    $23,744
    Nontaxable benefits
    $28,151
    Filer's total
    $268,738
  • Elizabeth McNeil

    Vice President, Federal Government Relations

    Total calculated
    $240,743
    From this org
    $204,573
    From related orgs
    $0
    Other
    $36,170
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $194,273
    Bonus
    $7,000
    Other
    $3,300
    Deferred
    $12,400
    Nontaxable benefits
    $23,770
    Filer's total
    $240,743
  • Tanya W Spirtos MD

    Immediate Past President through Oct 2025

    Total calculated
    $136,570
    From this org
    $136,570
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related
  • Shannon Udovic-Constant MD

    President

    Total calculated
    $115,917
    From this org
    $115,917
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related
  • Donaldo Hernandez MD

    Immediate Past President through Oct 2024

    Total calculated
    $75,567
    From this org
    $75,567
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related
  • Sergio R Flores MD

    Chair, Board of Trustees

    Total calculated
    $57,400
    From this org
    $57,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related
  • George Fouras MD

    Vice-Speaker, House of Del of Delegates

    Total calculated
    $57,300
    From this org
    $57,300
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related
  • Eric Hansen DO

    Vice-Chair, Board of Trustees

    Total calculated
    $41,700
    From this org
    $41,700
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related
  • Rene Bravo MD

    President-Elect

    Total calculated
    $17,745
    From this org
    $17,745
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related
  • Jack Chou MD

    Speaker, House of Delegates

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Adam Dougherty MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Alex McDonald MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Brad Drexler MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Ciara Harraher MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Damodara Rajasekhar MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • David Friscia MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Deena Shin McRae MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Diana R Shiba MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Edmon Soliman MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Gloria Wu MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Holly Yang MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • James Washington III MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Janet Jacobson MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Jason Cord MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Jeffrey Klingman MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Jennifer Hone MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Jerry Abraham MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Justin Chang

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • K Michael Conroy MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Katrina Peters MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Katrina Saba MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Kim Newell-Green MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Maisha Draves MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Man Kit Leung MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Margaret Parsons MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Marti F Baum MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Michele Evans MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Nidhi Reddy

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Rachel Ekaireb MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Ramin Manshadi MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Randal Pham MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Ranjit S Rajpal MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Resa Caivano MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Robert Oldham MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Seema Sidhu MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Suparna Dutta MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Terence Lin MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Timothy Murphy MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Vanessa Walker DO

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Vincent Mason MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • William Tseng MD

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Schedule J, Part I, Line 1a
The California Medical Association covers the cost of health club fees for a limited number of association executives. These expenses are included in the W-2 income for the Chief Executive Officer and other executives who receive this benefit. The CEO is reimbursed for first class airfare as part of his employment agreement that is approved by the Board. The corporation also pays for travel costs associated with the CEO's spouse and family to accompany the CEO to CMA-related meetings or events.
Schedule J, Part I, Line 4
The California Medical Association offers a 457B plan that Executive Officers are eligible to participate in - Dustin E Corcoran $23,000, Lance R Lewis $23,000, Janice Rocco $23,000, Stuart Thompson $23,000, Michelle Chapanian $10,711.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • An approved contribution was made to Protect Our Healthcare to support its mission of improving access to affordable health care and ensuring the passage of Proposition 35.

  • An approved contribution to support the related organization's annual Health Equity and Leadership Summit.

  • An approved contribution supports the Yes on Proposition 1 Committee in its opposition to Measure C.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • CMA Holdings LLC

    Holding Company · CA · income $0 · assets $5,842,322

    Directly controlled by CMA

  • Medical Society Services LLC

    Consulting Services · CA · income $173,346 · assets $38,433

    Directly controlled by CMA

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • PSO Services LLC

    Related · Practice Management and Consulting Services · DE · 33% owned · share of income -$7,076 · share of assets $3,099 · general or managing partner

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • California Medical Association Ventures Inc

    C · Holding company · DE · 100% owned · controlled entity

    Directly controlled by CMA

  • CMA Physician Services Inc

    C · Physician Practice Improvement Services · DE · 0% owned

  • CMA Wellness Services Inc

    C · Physician Wellness · DE · 0% owned

Provenance

Return type
form_990
Tax year
2024
Filed
6 November 2025
IRS schema version
2024v5.0
Source object
202503149349303915

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